{
 "schema": "annalist.dataset/0.1",
 "company": {
  "id": "united-tractors",
  "name": "PT United Tractors Tbk",
  "country": "ID",
  "template": "corporate",
  "cik": null,
  "tickers": [
   "UNTR"
  ],
  "currency": "IDR",
  "accounting": "SAK",
  "fiscal_year_end": "12-31"
 },
 "as_of": {
  "period": "FY2025",
  "period_end": "2025-12-31",
  "release_date": null,
  "approved": "2026-02-26"
 },
 "conventions": {
  "amounts": "in the presentation currency of the annual report, in units of that currency; per-share items in that currency per share",
  "signs": "revenue, expenses, taxes and payments are positive amounts; operating, investing and financing cash-flow totals are negative when cash flows out",
  "fiscal_year": "FY<year> is the fiscal year that ends in that calendar year; start and end dates are given for every period",
  "periods": "fiscal years only; each annual report gives its own year and the year before",
  "accounting": "each company's series rests on one accounting basis, IFRS Accounting Standards, the China Accounting Standards for Business Enterprises (CAS) or the Indonesian Financial Accounting Standards (SAK), which the company record names",
  "restatements": "each value comes from the latest annual report that gives the period; other different values are listed in restatements",
  "comparison": "a change against the same period a year earlier compares 2 figures of one basis, as the latest report that presents both periods gives them, so that a restatement or a stock split between 2 reports does not count as a change; where these figures differ from the published ones, the row of the later period gives them under comparison, with their sources and the fiscal year of the report (basis), and a comparison of null means that no report presents both",
  "definitions": "each item keeps one definition across the years; a line of another scope stays out of the item, or the item names its scope",
  "withheld": "a value that contradicts the definition of its item, or that reports give with opposite signs, is withheld: it is empty and listed in withheld with its reason and sources. So is a gross profit that revenue less cost of sales does not give, and a cost of sales that a report gives without gross profit",
  "source_ids": "AR:<company>-<fiscal year end>: the annual report that the company publishes on its website; see documents",
  "methods": "method is reported, or derived where the figure is calculated from figures of the documents listed"
 },
 "coverage": {
  "first_fiscal_year": 2020,
  "latest_period": "FY2025",
  "rule": "every fiscal year of the annual reports that the company publishes on its website, in the presentation currency of the latest report"
 },
 "items": {
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    "label": "Revenue",
    "unit": "IDR",
    "additive": true,
    "group": "statement"
   },
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    "label": "Cost of sales",
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    "additive": true,
    "group": "statement"
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    "label": "Research and development expense",
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